We're dividing 38961 by 45 
We're looking to find how many times 45 goes into 38961.

Going ahead to step 1:
45 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 45

Let's proceed to step 2:
If we divide 38 by 45, we get 0 and a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 38 after subtracting 0 from 38.
Grab the next digit (9) from the dividend, add it to 38, then carry on: 389 / 45

Advancing to step 3:
If we divide 389 by 45, we get 8 and a remainder of 29.
The next digit of our result is 8. 
Result so far: 8.0
The remainder is 29 after subtracting 360 from 389.
Grab the next digit (6) from the dividend, add it to 29, then carry on: 296 / 45

Moving on to step 4:
45 goes into 296 6 times with a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 86.0
Deduct 270 from 296 and we're left with 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 45

Moving on to step 5:
If we divide 261 by 45, we get 5 and a remainder of 36.
Put 5 as the next digit of the answer. 
Result so far: 865.0
Deduct 225 from 261 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 6:
360 divided by 45 is 8 with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 865.8
If we subtract 360 from 360, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 7:
When dividing 0 by 45, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 865.8
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
If we divide 0 by 45, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 865.8
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 865.8 with a balance of 0.0.